Question

UPSC Prelims 2016 Question:

Regarding the taxation system of Krishna Deva, the ruler of Vijayanagar, consider the following statements:

  1. The tax rate on land was fixed depending on the quality of the land. 
  2. Private owners of workshops paid an industries tax.

Which of the statements given above is/are correct?

  1. 1. 1 only
  2. 2. 2 only
  3. 3. Both 1 and 2
  4. 4. Neither 1 nor 2

Answer (Detailed Solution Below)

Option 3: Both 1 and 2

Detailed Solution

Explanation: 

  • Vijayanagara rulers followed an oppressive taxation policy. The prosperity of the empire can be explained through their taxation principles in the following lines. They collected a variety of taxes ranging on the nature of lands.

  • The villages were classified into eight types for tax purposes. They were: brahmadeya villages, devadana villages, madhepura villages, sarvamanya villages, kodagi lands, Rakta-kodangal lands, Guttagi lands and rest of the villages or lands. So, statement 1 is correct.

  • Some taxes were also collected from the people who were newly settled in villages. They were: Karanika and Talarika. Merchant guilds were empowered to levy taxes on goods manufactured, sold or transported. Hence, private owners of workshops also paid an industries tax. So, statement 2 is correct.

Therefore, option (3) is the correct answer.

Subject: History | Vijayanagara Empire

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